Home Table of Contents

§ 5326.6. Scheduling of Appeals Conference; Briefing Schedule for Petitions for Which an Appeal...


Barclays Official California Code of Regulations Currentness
Title 18. Public Revenues
Division 2.1. State Board of Equalization - Rules for Tax Appeals
Chapter 3. Property Taxes
Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
Subarticle 6. Briefing Schedules and Appeals Conferences
18 CCR § 5326.6
§ 5326.6. Scheduling of Appeals Conference; Briefing Schedule for Petitions for Which an Appeals Conference Is Scheduled.
(a) The Appeals Division will generally hold an appeals conference at least 30 days before the Board meeting at which the petition is scheduled for hearing or other Board action. The Appeals Division has broad discretion in determining the briefing schedules and the deadlines for submitting additional information.
(b) The State-Assessed Properties Division's Analysis must be submitted to the Chief of Board Proceedings no later than 35 days before the scheduled appeals conference date.
(c) The petitioner must submit to the Chief of Board Proceedings a reply to the State-Assessed Properties Division's Analysis within 15 days after the Board Proceedings Division mails the State-Assessed Properties Division's Analysis to the petitioner. The petitioner may not submit new or additional evidence with its reply brief unless the State-Assessed Properties Division or Appeals Division conference holder previously requested new or additional information, but the petitioner may dispute or agree with the analysis and recommendations set forth in the State-Assessed Properties Division's Analysis.
(d) The Appeals Division may request additional information or briefing to be provided by the petitioner or the State-Assessed Properties Division before, during, or after the Appeals conference.
(1) The Appeals Division should provide written confirmation of its request for additional information within two business days of the request.
(2) Unless otherwise permitted by the Appeals Division, all requested information must be provided no later than seven days after the date of the request.
Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 741, 747 and 11340, Revenue and Taxation Code.
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect redesignating subsections (d)(i)-(ii) as subsections (d)(1)-(2) filed 7-16-2008 pursuant to section 100, title 1, California Code of Regulations (Register 2008, No. 29).
This database is current through 7/24/20 Register 2020, No. 30
18 CCR § 5326.6, 18 CA ADC § 5326.6
End of Document© 2020 Thomson Reuters. No claim to original U.S. Government Works.